TMI Blog2014 (10) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... e, creed, language and religion - The assessee society was established and run by a minority Christian community, but as the aim and object of the assessee society is to train professionals in the field of medical and health care and also to provide medical facilities in their hospital to all persons of any caste, creed, race, religion etc., the activities carried out by the assessee society are charitable in nature and consequently, the assessee is entitled to the registration under section 80G(5) of the Act – thus, the renewal of registration u/s 80G(5) is to be granted to the assessee society – the order of the Tribunal is upheld – Decided against revenue. - ITA No. 154 of 2014 (O&M) - - - Dated:- 11-9-2014 - Ajay Kumar Mittal And Fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act on 22.12.2010. The Commissioner of Income Tax Ludhiana (CIT) on perusal of the memorandum of association and bye-laws found that the aims and objects of the society were in violation of Explanation 3 to Section 80G(5) (iii) of the Act. It was held by CIT that the aims and objects of the assessee- Society were of religious nature and since charitable purpose does not include any purpose, the whole or substantially the whole of which is of a religious nature. The exemption granted was withdrawn by the CIT vide order dated 25.5.2012, Annexure A.1. Aggrieved by the order, the assessee filed appeal before the Tribunal. Vide order dated 30.8.2013, Annexure A.II, the Tribunal allowed the appeal. Hence the instant appeal by the revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st and the said facility of training health professionals and medical care was to be provided without consideration of caste, race, creed, language and religion. Though in the primary para of the objects of the assessee society, it is mentioned that the primary aim was to educate and train Christians men and women as health professionals but in actual fact, the assessee society has been running and maintaining the Christian Medical College, Christian Dental College, Christian College of Nursing and other institutions, though on the ideals and principles in the spirit of Christian services, but for training the professionals of any caste, creed, race, religion etc. Similarly, the medical care is being provided by the assessee society to all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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